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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mohammed Shaffiq, J
Tvl.AGS Mall – Appellant
Versus
Commercial Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenge to gst order and claimed discrepancies. (Para 1 , 2) |
| 2. arguments on lack of notice and ability to respond. (Para 3 , 4) |
| 3. court's decision to set aside order subject to compliance. (Para 5 , 6) |
ORDER
The present writ petition is filed challenging the impugned order passed by the respondent dated 06.05.2024 relating to the assessment year 2019-20.
2. The petitioner is engaged in the business of providing boarding and lodging services and is registered under the Goods and Services Tax Act, 2017. During the relevant period viz., 2019-20, the petitioner filed its returns and paid the appropriate taxes. On scrutiny of the petitioner's return, it was found that there was an alleged mismatch between GSTR-3B and GSTR-2A.
2.1.Pursuant thereto, a notice in ASMT -10 was issued on 31.03.2022, followed by DRC-01A on 26.05.2022 and DRC-01 on 07.08.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing, Hence, the impugned order came to be passed, confirming the proposal.
3. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served on the pet
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